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proceedings have been instituted or maintained by such taxpayer
primarily for delay, or that the taxpayer's position in a
proceeding is frivolous or groundless. A petition in the Tax
Court is frivolous "if it is contrary to established law and
unsupported by a reasoned, colorable argument for change in the
law." Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986).
At trial, petitioner quite frankly stated to the Court that
his position was nothing more than an act of civil disobedience,
and that, if enough people would come forward to absorb
respondent's time, as well as the Court's time, with cases of
this nature, perhaps Congress would change the income tax system.
The Court is convinced that petitioner instituted these
proceedings primarily for purposes of delay. Certainly, his
contentions are frivolous. It is distressingly obvious that
petitioner had no intention of obeying the internal revenue laws
of this country, and that he deliberately wasted the time and
energy of this Court as he frankly admitted. Moreover, it
appears that petitioner intends to pursue similar tactics in the
future, as well as encourage others to do so, until his
grievances are heard by members of Congress. Petitioner is
reminded that this Court is not a forum for expressing "soap-box"
views condemning the unfairness of our Federal income tax laws or
the system by which such laws are enforced.
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Last modified: May 25, 2011